Results 141 to 150 of about 768,760 (213)
Financial Accountability &Management, EarlyView.ABSTRACT The United Kingdom is an asymmetric polity, in part because it is a multi‐national state brought together by conquest and voluntary union. The 1998 devolution settlements for Scotland, Wales, and Northern Ireland were conceived and implemented in the context of UK membership of the European Union (EU).
David Heald
wiley +1 more source
WP 11 - Tax evasion and the source of income: An experimental study in Albania and the Netherlands [PDF]
A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion.
Klarita Gërxhani, Schram, A.
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International Journal of Auditing, EarlyView.ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva +5 more
wiley +1 more source
Information Systems Journal, EarlyView.ABSTRACT Artificial intelligence (AI) models have become increasingly complex, raising concerns among various stakeholders, particularly in high‐stakes organizations. The introduction of explainable AI tools to address these concerns has been received with mixed reactions.
Julie Gerlings +3 more
wiley +1 more source
The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility
JCMS: Journal of Common Market Studies, EarlyView.Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley +1 more source
An annotated bibliography of tax compliance and tax compliance costs [PDF]
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
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The Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
wiley +1 more source
Quality Regulation and Unexpected Gaming: Evidence From Mandating Flight Delay Compensation
Journal of Economics &Management Strategy, EarlyView.ABSTRACT Policies that target a single aspect of agents' motivation may lead to their diminished efforts in other areas. This paper examines the effect of the European Union's flight delay compensation policy on flight on‐time performance by exploiting a unique policy variation in a difference‐in‐differences framework.
Jingyi Xing
wiley +1 more source
The Analysis of an Economic Growth Model with Tax Evasion and Delay [PDF]
In this paper we formulate an economic model with tax evasion, corruption and taxes. In the first part the static model is considered, where there are a representative agent and a public institution.
Mihaela NEAMTU, Olivia BUNDAU
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Smart Cities, Urban Transportation and Air Quality: A Decade of Literature on Italian Largest Cities
Journal of Economic Surveys, EarlyView.ABSTRACT Traffic congestion and its associated negative impacts on economic performance and environmental sustainability, particularly air quality, have long plagued urban centers. This article reviews the technologies and policies adopted by major Italian cities to address these issues, focusing on interventions from 2014 to 2024. Through a keyword co‐
Vittoria Iannuzzi, Matteo Migheli
wiley +1 more source